Georgia Department of Education

Transcription

1 Career, Technical and Agricultural Education FY2017 Budget Guidance for Expending CTAE Grant Funds July 1, 2016 June 30, 2017

2 TABLE OF CONTENT Pages FY2017 Grant Reporting Date Deadlines... 3 CTAE Function Codes... 4 Federal Grants Program ID 315 -Perkins IV-Program Improvement Grant Program ID 314 -Perkins IV-Professional Development Grant Program ID 320 -Perkins IV-Perkinsplus Grant Program ID 160 -Perkins IV-State Institution Grant State Grants Program ID 519-CTAE Supervision Grant Program ID 521-Agricultural Education Young Farmer Grant Program ID 522-Agricultural Education Area Teacher Grant Program ID 523-Agriculture Education Youth Camps Grant Program ID 526-CTE Extended Year Grant Program ID 528-High Schools That Work Grant Program ID 529-Agricultural Education Extended Year Grant Program ID 532- Vocational Construction Related Equipment Grant Program ID 540-CTE Apprenticeship Grant Program ID 550-Industry Certification Grant Program ID 553-Agricultural Education Extended Day Grant Program ID 554-CTE Extended Day Grant Program ID 562- Agricultural Education Construction Related Equipment Grant The information herein provides brief and abbreviated descriptions of budget codes. A complete listing and definition of budget codes can be viewed at the following website: Page 2

3 GRANT REPORTING DEADLINES FY2016 Deadlines Grant Period - July 1, 2015 June 30, 2016 June 6, 2016 June 30, 2016 July 31, 2016 Final date for FY16 amendments for all CTAE grants (Work closely with your finance director) Final date to expend FY16 funds for all CTAE grants (Work closely with your finance director) Final date to draw down FY16 funds through GAORS for CTAE all grants (Work closely with your finance director.) July 31, 2016 FY16 Completion Reports for all CTAE grants must be completed and have a CLOSED status. Failure to do so will result in all FY17 CTAE grant funds being frozen until the matter is resolved. Federal Perkins grants do not share the same closure date as other Federal grants; therefore, all CTAE grant funds must be expended and completion reports closed by July 31, (Share this date with your finance director.) FY2017 Deadlines Grant Period -- July 1, 2016 June 30, 2017 May 13, 2016 Deadline for superintendent sign off on DC (data collection side) of all FY17 CTAE grant applications on the Consolidated Application -- 5:00 p.m. Superintendent sign off deadline September 30, 2016 Deadline for all FY17 CTAE grant budgets to be completed on the Consolidated Application and signed off by Superintendent -- 5:00 p.m. Superintendent sign off deadline June 6, 2017 June 30, 2017 July 31, 2017 July 31, 2017 Final date for FY17 amendments for all CTAE grants (Work closely with your finance director) Final date to expend FY17 funds for all CTAE grants (Work closely with your finance director) Final date to draw down FY17 funds through GAORS for all CTAE grants (Work closely with your finance director.) FY17 Completion Reports for all CTAE grants must be completed and have a CLOSED status. Failure to do so will result in all FY18 CTAE grant funds being frozen until the matter is resolved. Page 3

4 FEDERAL GRANTS Disclaimer: The federal grants funded under the Carl D. Perkins IV Act of 2006, are awarded based on the availability of funds. CTAE FUNCTION CODES/DESCRIPTIONS The following are the only Function Codes that can be used for CTAE related activities. Function Code 1000-Instruction Instruction includes activities dealing directly with the interaction between teachers and students. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, and in other learning situations such as those involving co-curricular activities. It may also be provided through some other approved medium such as television, radio, telephone, and correspondence. Included here are the activities of aides or classroom assistants of any type (clerks, graders, teaching machines, etc.) which assist in the instructional process. Function Code Improvement of Instructional Services Activities designed primarily for assisting instructional staff in planning, developing and evaluating the process of providing challenging learning experiences for students. These activities include curriculum development, techniques of instruction, child development and understanding, staff training and professional development. Function Code Federal Grant Administration Activities concerned with the demands of Federal Programs grant management. Expenses incurred by the CTAE Director should be budgeted under this function code Function Code General Administration at the District Level Activities concerned with establishing and administering policy for operating the LUA (Local Unit of Administration). These include the activities of the members of the Board of Education. Local activities in interpretation of the laws and statutes and general liability situations are charged here, as are the activities of external auditors. Also recorded here are activities performed by the superintendent, administrative support personnel and deputy, associate, or assistant superintendent having overall administrative responsibility. Only the cost of Single Audit Fees and Federal Indirect Cost should be budgeted under this function code. Function Code School Administration Activities concerned with overall CTAE administrative responsibility for school operations. Please refer to the Guidelines for Use of Perkins IV Funds for further clarification on budgeting Perkins Funds. Note: a clear and detailed description must be provided for each budget entry made on the budget tab of each grant. The product(s) or service(s) that will be purchased must be clearly identified along with the CTAE program(s) that will be served. Page 4

5 Program ID 315 Perkins IV Career and Technical Education Act (Program Improvement Grant) 1. Broad Budget Guidelines The funds allocated by the Perkins IV-Program Improvement Grant must be budgeted for activities to improve Career and Technical Education programs as provided for in the Carl D. Perkins Career and Technical Education Act of These limited funds must be targeted for new or improved activities. The Career, Technical, and Agricultural Education Division will complete the Perkins formula calculations and provide the available grant amount for each system. The following CAP has been placed on the Program Improvement Award: The total of Administrative Cost which is budgeted in either function code 2230, 2300 or 2400, object codes , must be 5% or less of the Program Improvement award. 2. Guidance for completing the Local Board of Education Approved Funds by Object Code located in the Program Improvement Grant on the GaDOE Consolidated Application. Object Code (100) - Include total salaries to be paid from Quality Based Education (QBE) or Local Funds within Object code 100 for all Careers, Technical and Agricultural Education teachers, administrators and support staff. Include personnel in grades 7 through 12 and system level for all Job Codes and Subject Codes under Career, Technical and Agricultural Education. Do not include salaries paid from Perkins or other career and technical education grant funds. Only include the portion of salaries for the time assigned to Career, Technical and Agricultural Education courses and responsibilities for personnel assigned to other activities for part of the day. Object Code (200) - Include employer cost for employee benefits to be paid for from QBE or Local Funds for all Career, Technical and Agricultural Education personnel as described above. Object Code (300) through (800) - Include all anticipated expenditures to be paid from QBE or Local Funds for Career, Technical and Agricultural Education programs under Broad Object Categories 300 Professional Purchased Services, 400 Purchased Property Services, 500 Other Purchased Services (Travel), 600 Supplies (includes Expendable Equipment), 700 Property (Equipment) and 800 Other. Object Code Totals The total QBE and Local funds budgeted for FY must equal or exceed funds from the Local Plan for FY to comply with the Federal Maintenance of Effort Requirement. Enter this total in the Local Maintenance of Effort chart in the Local Plan/Consolidated Application. Page 5

6 Supplanting with Perkins Funds Sec. 311-Fiscal Requirements of the Perkins IV Guidelines indicate that funds made available under this Act for career and technical education activities shall supplement and shall not supplant non-federal funds (local or state funds) expended to carry out career and technical education activities. The intent is always to demonstrate that the expenditure of funds improves or expands career education. In both cases, the expenditure of funds must be above normal operational expenses. Therefore, the LEA must provide all state and local funds needed to operate the program in the absence of federal funds (i.e. routine operating expenses such as building maintenance and repairs, landscaping and custodial service, basic teacher and student equipment and supplies). Grantees may not use federal funds to pay for services, staff, programs or materials that would otherwise be paid for with state or local funds. Supplanting occurs when federal dollars replace what is typically paid for by local/state dollars to support career education programs and activities. Grant recipients must monitor expenditures to ensure that Perkins funds are not supplanting the general requirements of the LEA. This law is designed to ensure that Perkins funds pay for something extra, not the day to day operational costs. Perkins grant funds must not result in a reduction to state or local funding that would have been available to conduct the activity had these funds not been received. This means that Perkins funds may not free up state or local dollars for other purposes, but should create or augment programs to an extent not possible without Perkins dollars. The LEA must be able to demonstrate that Perkins funds are added to the amount of state and local funds that would, in the absence of Perkins funds, be made available for uses specified in the LEA Local Plan. Comparison Categories for Federal Non Supplanting Issue The total funds for Object Codes 300, 400, 500, 600, 700 and 800 expended for Career and Technical Education and Agricultural Education programs from QBE and Local Funds must equal or exceed the combined total amounts expended from Perkins funds for Object Codes 100, 200, 300, 400, 500, 600, 700 and 800. However, systems do not have to match local funds dollar for dollar by object code category. This is to ensure non-supplanting of state/local funds with federal funds. 3. Allowable Budget Codes A. Function Codes: For this funding source, only the following function codes are allowable: 1000 Instruction 2210 Improvement of Instructional Services 2230 Federal Grant Administration 2300 General Administration at the district level 2400 School Administration Page 6

7 B. For function codes 1000 Instruction only the following object codes are allowable: 113 Substitute: Serves as temporary replacement on a daily basis for any CTAE certified teachers participating in a CTAE related activity. NO BENEFITS ALLOWED. Requires a Personnel Activity Report (PAR) 116 Professional Development Stipends: Funds awarded to qualified certified personnel for having successfully completed formal educational opportunities occurring at any time during the fiscal year outside of an employee's normal contract hours and for which either staff development units (SDUs) or college credits, earned in a regionally-accredited institution, are awarded in accordance with an approved professional development plan. NO BENEFITS ALLOWED. Requires a Personnel Activity Report (PAR) 199 Other Salaries and Compensation: Salaries associated with job codes and duties not classified elsewhere. NO BENEFITS ALLOWED. Requires a Personnel Activity Report (PAR) 300 Purchased Professional and Technical Services: Services which can be performed only by persons or firms with specialized skills and knowledge. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided. Systems may use this object code to budget for the cost of tests related to the End of Pathway Assessment. 430 Repair and Maintenance Services Expenditures for repairs and maintenance. 432 Repair and Maintenance Services Technology Related: Expenditures for repairs and maintenance services for technology equipment that are not directly provided by school district personnel. This includes ongoing service agreements for technology hardware purchased with Perkins funds (e.g. Personal computers and servers, main frames...) 443 Rental of Computer Equipment: Expenditures for leasing or renting of computer equipment including CPUs, storage devices, printers, input devices, word processors, or other equipment needed for electronic computing for improving CTAE programs. 580 Travel (Employees): Expenditures for transportation, meals, hotel, and other expenses associated with staff travel for the LUAs. Consultant s travel is recorded in object code Supplies: All supply items which cannot be properly classified as technology supplies, computer software, textbooks, or books and periodicals, as defined in objects 611, 612, 641, and 642. This would include office supplies, paper, etc. Also, printing cost, when the supplies are a major part of the expense, would be recorded here. Page 7

8 611 Supplies: Technology Related, included are supplies that are typically used in conjunction with technology related hardware or software (Examples: Flash Drives, SD cards, etc). 612 Computer Software: Expenditures for the purchase of computer software which has already been developed. Contracted services for developing software should be recorded in object code Expendable Equipment: Items with a per-unit cost of less than $5000, which might otherwise be classified as equipment rather than supplies. Examples: calculators, projectors, welders, table saws, stand mixers, etc. An inventory of these items should be maintained for control/audit purposes for a minimum of five years. 616 Expendable Computer Equipment: Items purchased with a per-unit cost of less than $5000. Examples: computers, printers, scanners, digital cameras, or other computer related items. An inventory of these items should be maintained for control/audit purposes for a minimum of five years. 642 Books and Periodicals (Other than state approved textbooks): Expenditures for the purchase of all books and periodicals (other than textbooks) available for general use, including reference books. 730 Purchase of Equipment (Cost of $5,000 or more per unit): Expenditures for initial, additional, and replacement items of equipment such as machinery, furniture and fixtures, and vehicles. An inventory of these items should be maintained for control/audit purposes for a minimum of five years. To be charged to equipment, an item must meet the following criteria: o the cost must be $5,000 or more per unit; o the life expectancy must be more than one year; 734 Purchase or Lease-Purchase of Computers (Cost of $5,000 or more per unit): Expenditures for the purchase or lease-purchase of computers including CPUs, storage devices, printers, input devices, word processing, or other equipment needed for electronic computing. Items charged here must meet the two criteria noted in object code 730. An inventory of these items should be maintained for control/audit purposes for a minimum of five years. 810 Dues and Fees: Expenditures for registration fees when pre-paid by the LEA. Note-Grant funds cannot be expended for individual staff memberships, (example: to professional associations), or student memberships and fees, (example: to student organizations). Systems may use this object code to budget for the cost of tests related to the End of Pathway Assessment. Registration for a state or national conference affiliated with a program area should be paid at the member rate. Page 8

9 C. For function code 2210 Improvement of Instructional Services only the following object codes are allowable: 113 Substitute: Serves as temporary replacement on a daily basis for any CTAE certified teachers participating in a CTAE related activity. NO BENEFITS ALLOWED. Requires a Personnel Activity Report (PAR) 116 Professional Development Stipends: Funds awarded to qualified certified personnel for having successfully completed formal educational opportunities occurring at any time during the fiscal year outside of an employee's normal contract hours and for which either staff development units (SDUs) or college credits, earned in a regionally-accredited institution, are awarded in accordance with an approved professional development plan. NO BENEFITS ALLOWED. Requires a Personnel Activity Report (PAR) 190 Other Management Personnel: This object code to be used only for purpose of budgeting the Transition and Career Partnership Coordinator s cost-if funds are used for this purpose. This is for the purpose of coordinating the transition and career partnership activities for the system. This activity must have existed in prior years to be considered for approval. NO BENEFITS ALLOWED. Requires a Personnel Activity Report (PAR) 199 Other Salaries and Compensation: Salaries associated with job codes and duties not classified elsewhere. NO BENEFITS ALLOWED. Requires a Personnel Activity Report (PAR) 230 Employee Benefits: Employer share of TRS paid on behalf of employee. System may use grant funds to pay employer teachers retirement cost for benefits for any salaries eligible under broad object category 100 (use in function code 2210 only if object code 190 is used). FY17 employer rate is 14.27%. 300 Purchased Professional and Technical Services: Services which can be performed only by persons or firms with specialized skills and knowledge. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided Communication: Services provided by persons or businesses to assist in transmitting and receiving messages or information. This category includes telephone and telegraph services, postage machine rental, postage and fax services. 580 Travel (Employees): Expenditures for transportation, meals, hotel, and other expenses associated with staff travel for the LUAs. Consultant s travel is recorded in object code 300. Page 9

10 610 Supplies: All supply items which cannot be properly classified as technology supplies, computer software, textbooks, or books and periodicals, as defined in objects 611, 612, 641, and 642. This would include office supplies, paper, etc. Also, printing cost, when the supplies are a major part of the expense, would be recorded here. 611 Supplies: Technology Related, included are supplies that are typically used in conjunction with technology related hardware or software (Examples: Flash Drives, SD cards, etc). 615 Expendable Equipment: Items with a per-unit cost of less than $5000, which might otherwise be classified as equipment rather than supplies. Examples: calculators, projectors, welders, table saws, stand mixers, etc. An inventory of these items should be maintained for control/audit purposes for a minimum of five years. 616 Expendable Computer Equipment: Items purchased with a per-unit cost of less than $5000. Examples: computers, printers, scanners, digital cameras, or other computer related items. An inventory of these items should be maintained for control/audit purposes for a minimum of five years. 642 Books and Periodicals (Other than state approved textbooks): Expenditures for the purchase of all books and periodicals (other than textbooks) available for general use, including reference books. 810 Dues and Fees: Expenditures for registration fees when pre-paid by the LEA. Note-Grant funds cannot be expended for individual staff memberships, (example: to professional associations), or student memberships and fees, (example: to student organizations). Registration for a state or national conference affiliated with a program area should be paid at the member rate. The total for function codes 2230, 2300 and 2400 must not exceed 5% of the Perkins Program Improvement grant award. D. For function code 2230 Federal Administration (budget expenses for CTAE Director), only the following object codes are allowable: 142 Salary of Clerical Staff: Salaries of clerical staff performing administrative support related to CTAE Activities; a log of time spent on these activities must be kept on file. Requires a Personnel Activity Report (PAR) 230 Employee Benefits: Employer share of TRS paid on behalf of employee. System may use grant funds to pay employer teachers retirement cost for benefits for any salaries eligible under broad object category 100. FY17 employer rate is 14.27%. Page 10

11 300 Purchased Professional and Technical Services: Services which can be performed only by persons or firms with specialized skills and knowledge. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided. 530 Communication: Services provided by persons or businesses to assist in transmitting and receiving messages or information. This category includes telephone and telegraph services, postage machine rental, postage and fax services. 580 Travel (Employees): Expenditures for transportation, meals, hotel, and other expenses associated with staff travel for the LUAs. Consultants' travel is recorded in object code Other Purchased Services: Expenditures for all other purchased services which are not classifiable under other codes. This includes services purchased from another LUA outside Georgia. 610 Supplies: All supply items which cannot be properly classified as technology supplies, computer software, textbooks, or books and periodicals, as defined in objects 611, 612, 641, and 642. This would include office supplies, paper, etc. Also, printing cost, when the supplies are a major part of the expense, would be recorded here. 611 Supplies: Technology Related, included are supplies that are typically used in conjunction with technology related hardware or software (Examples: Flash Drives, SD cards, etc). 612 Computer Software: Expenditures for the purchase of computer software which has already been developed. Contracted services for developing software would be recorded in object code Expendable Equipment: Items with a per-unit cost of less than $5000, which might otherwise be classified as equipment rather than supplies. Examples: calculators, projectors, welders, table saws, stand mixers, etc. An inventory of these items should be maintained for control/audit purposes for a minimum of five years. 616 Expendable Computer Equipment: Items purchased with a per-unit cost of less than $5000. Examples: computers, printers, scanners, digital cameras, or other computer related items. An inventory of these items should be maintained for control/audit purposes for a minimum of five years. Page 11

12 642 Books and Periodicals (Other than state approved textbooks): Expenditures for the purchase of all books and periodicals (other than textbooks) available for general use, including reference books. 810 Dues and Fees: Expenditures for registration fees when pre-paid by the LEA. Note-Grant funds cannot be expended for individual staff memberships, (example: to professional associations), or student memberships and fees, (example: to student organizations). Registration for a state or national conference affiliated with a program area should be paid at the member rate. E. For function codes 2300 General Administration only the following object codes are allowable: 300 Purchased Professional and Technical Services: Services which can be performed only by persons or firms with specialized skills and knowledge. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided. 880 Federal Indirect Cost: Expenditures to record the indirect cost permitted under federal grant administration and approved by GaDOE. F. For function code 2400 School Administration at the school level (CTAE school level supervisors), only the following object codes are allowable: 580 Travel (Employees): Expenditures for transportation, meals, hotel, and other expenses associated with staff travel for the LUAs. Consultants' travel is recorded in object code Supplies: All supply items which cannot be properly classified as technology supplies, computer software, textbooks, or books and periodicals, as defined in objects 611, 612, 641, and 642. This would include office supplies, paper, etc. Also, printing cost, when the supplies are a major part of the expense, would be recorded here. 611 Supplies: Technology Related, included are supplies that are typically used in conjunction with technology related hardware or software (Examples: Flash Drives, SD cards, etc). 612 Computer Software: Expenditures for the purchase of computer software which has already been developed. Contracted services for developing software would be recorded in object code Expendable Equipment: Items with a per-unit cost of less than $5000, which might otherwise be classified as equipment rather than supplies. Examples: calculators, projectors, welders, table saws, stand mixers, etc. An inventory of these items should be maintained for control/audit purposes for a minimum of five years. Page 12

13 616 Expendable Computer Equipment: Items purchased with a per-unit cost of less than $5000. Examples: computers, printers, scanners, digital cameras, or other computer related items. An inventory of these items should be maintained for control/audit purposes for a minimum of five years. 642 Books and Periodicals (Other than state approved textbooks): Expenditures for the purchase of all books and periodicals (other than textbooks) available for general use, including reference books. 810 Dues and Fees: Expenditures for registration fees when pre-paid by the LEA. Note-Grant funds cannot be expended for individual staff memberships, (example: to professional associations), or student memberships and fees, (example: to student organizations). Registration for a state or national conference affiliated with a program area should be paid at the member rate. Page 13

14 Program ID 314 Perkins IV Professional Development 670 Grant 1. Broad Budget Guidelines This grant fund allocation must be budgeted only for cost to support Professional Development through a State recognized consortium. 2. Allowable Budget Codes A. Function Codes: For this funding source, only the following function code is allowable 2210 Improvement of Instructional Services B. For Function Code 2210 Improvement of Instructional Services only the following object code is allowable: 810 Dues and Fees: Expenditures for registration fees. Note-Grant funds cannot be expended for individual staff memberships, (example: to professional associations), or student memberships and fees, (example: to student organizations). Registration for a state or national conference affiliated with a program area should be paid at the member rate. Page 14

15 Program ID 320 Perkins IV Perkinsplus Grant (Budget must be specific to the Grant requirements). 1. Broad Budget Guidelines To meet the intent of the new Perkins IV legislation, the has developed the Perkins IV- PERKINSplus Reserve Fund grant. The Reserve grant is designed to supplement the resources of local school systems in rural areas, areas with high percentages of career education students; or areas with high numbers of career and technology education students, and was adversely affected by the change in the Perkins IV funding formula. Funds must be spent in accordance with Georgia s identified options under Section 135 of the Perkins Act. Fund 406, CFDA Allowable Budget Codes A. Function Codes: For this funding source only the following function codes are allowable: 1000 Instruction 2210 Improvement of Instructional Services B. For function codes 1000 Instruction only the following object codes are allowable: 113 Substitute: Serves as temporary replacement on a daily basis for any CTAE certified teachers participating in a CTAE related activity. NO BENEFITS ALLOWED. Requires a Personnel Activity Report (PAR) 116 Professional Development Stipends: Funds awarded to qualified certified personnel for having successfully completed formal educational opportunities occurring at any time during the fiscal year outside of an employee's normal contract hours and for which either staff development units (SDUs) or college credits, earned in a regionally-accredited institution, are awarded in accordance with an approved professional development plan. NO BENEFITS ALLOWED. Requires a Personnel Activity Report (PAR) 199 Other Salaries and Compensation: Salaries associated with job codes and duties not classified elsewhere. NO BENEFITS ALLOWED. Requires a Personnel Activity Report (PAR) 300 Purchased Professional and Technical Services: Services which can be performed only by persons or firms with specialized skills and knowledge. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided. Systems may use this object code to budget for the cost of tests related to the End of Pathway Assessment. Page 15

16 580 Travel (Employees): Expenditures for transportation, meals, hotel, and other expenses associated with staff travel for the LUAs. Consultant s travel is recorded in object code Supplies: All supply items which cannot be properly classified as technology supplies, computer software, textbooks, or books and periodicals, as defined in objects 611, 612, 641, and 642. This would include office supplies, paper, etc. Also, printing cost, when the supplies are a major part of the expense, would be recorded here. 611 Supplies: Technology Related, included are supplies that are typically used in conjunction with technology related hardware or software (Examples: Flash Drives, SD cards, etc). 612 Computer Software: Expenditures for the purchase of computer software which has already been developed. Contracted services for developing software should be recorded in object code Expendable Equipment: Items with a per-unit cost of less than $5000, which might otherwise be classified as equipment rather than supplies. Examples: calculators, projectors, welders, table saws, stand mixers, etc. An inventory of these items should be maintained for control/audit purposes for a minimum of five years. 616 Expendable Computer Equipment: Items purchased with a per-unit cost of less than $5000. Examples: computers, printers, scanners, digital cameras, or other computer related items. An inventory of these items should be maintained for control/audit purposes for a minimum of five years. 642 Books and Periodicals (Other than state approved textbooks): Expenditures for the purchase of all books and periodicals (other than textbooks) available for general use, including reference books. 730 Purchase of Equipment (Cost of $5,000 or more per unit): Expenditures for initial, additional, and replacement items of equipment such as machinery, furniture and fixtures, and vehicles. An inventory of these items should be maintained for control/audit purposes. To be charged to equipment, an item must meet the following criteria: o the cost must be $5,000 or more per unit; o the life expectancy must be more than one year; Page 16

17 734 Purchase or Lease-Purchase of Computers (Cost of $5,000 or more per unit): Expenditures for the purchase or lease-purchase of computers including CPUs, storage devices, printers, input devices, word processing, or other equipment needed for electronic computing. Items charged here must meet the two criteria noted in object code 730. An inventory of these items should be maintained for control/audit purposes. 810 Dues and Fees: Expenditures for registration fees when pre-paid by the LEA. Note-Grant funds cannot be expended for individual staff memberships, (example: to professional associations), or student memberships and fees, (example: to student organizations). Systems may use this object code to budget for the cost of tests related to the End of Pathway Assessment. Registration for a state or national conference affiliated with a program area should be paid at the member rate. C. For function codes 2210 Improvement of Instructional Services only the following object codes are allowable: 113 Substitute: Serves as temporary replacement on a daily basis for any CTAE certified teachers participating in a CTAE related activity. NO BENEFITS ALLOWED. Requires a Personnel Activity Report (PAR) 116 Professional Development Stipends: Funds awarded to qualified certified personnel for having successfully completed formal educational opportunities occurring at any time during the fiscal year outside of an employee's normal contract hours and for which either staff development units (SDUs) or college credits, earned in a regionally-accredited institution, are awarded in accordance with an approved professional development plan. NO BENEFITS ALLOWED. Requires a Personnel Activity Report (PAR) 199 Other Salaries and Compensation: Salaries associated with job codes and duties not classified elsewhere. NO BENEFITS ALLOWED. Requires a Personnel Activity Report (PAR) 300 Purchased Professional and Technical Services: Services which can be performed only by persons or firms with specialized skills and knowledge. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided. 580 Travel (Employees): Expenditures for transportation, meals, hotel, and other expenses associated with staff travel for the LUAs. Consultant s travel is recorded in object code Books and Periodicals (Other than state approved textbooks): Expenditures for the purchase of all books and periodicals (other than textbooks) available for general use, including reference books. Page 17

18 810 Dues and Fees: Expenditures for registration fees when pre-paid by the LEA. Note-Grant funds cannot be expended for individual staff memberships, (example: to professional associations), or student memberships and fees, (example: to student organizations). Registration for a state or national conference affiliated with a program area should be paid at the member rate. Page 18

19 Program ID 160 State Institution Grant - Career and Technical Education Programs. 1. Broad Budget Guidelines The federal vocational and technical funds are allocated to the following state institutions: Dept of Juvenile Justice, Dept of Corrections and State Schools. 2. Allowable Budget Codes A. Function Codes: For this funding source only the following function codes are allowable: 1000 Instruction 2210 Improvement of Instructional Services B. For function codes 1000 Instruction only the following object codes are allowable: 610 Supplies: All supply items which cannot be properly classified as technology supplies, computer software, textbooks, or books and periodicals, as defined in objects 611, 612, 641, and 642. This would include office supplies, paper, etc. Also, printing cost, when the supplies are a major part of the expense, would be recorded here. 611 Supplies: Technology Related, included are supplies that are typically used in conjunction with technology related hardware or software (Examples: Flash Drives, SD cards, etc). 612 Computer Software: Expenditures for the purchase of computer software which has already been developed. Contracted services for developing software should be recorded in object code Expendable Equipment: Items with a per-unit cost of less than $5000, which might otherwise be classified as equipment rather than supplies. Examples: calculators, projectors, welders, table saws, stand mixers, etc. An inventory of these items should be maintained for control/audit purposes for a minimum of five years. 616 Expendable Computer Equipment: Items purchased with a per-unit cost of less than $5000. Examples: computers, printers, scanners, digital cameras, or other computer related items. An inventory of these items should be maintained for control/audit purposes for a minimum of five years. 642 Books and Periodicals (Other than state approved textbooks): Expenditures for the purchase of all books and periodicals (other than textbooks) available for general use, including reference books. Page 19

20 730 Purchase of Equipment (Cost of $5,000 or more per unit): Expenditures for initial, additional, and replacement items of equipment such as machinery, furniture and fixtures, and vehicles. An inventory of these items should be maintained for control/audit purposes. To be charged to equipment, an item must meet the following criteria: o o the cost must be $5,000 or more per unit; the life expectancy must be more than one year; 734 Purchase or Lease-Purchase of Computers (Cost of $5,000 or more per unit): Expenditures for the purchase or lease-purchase of computers including CPUs, storage devices, printers, input devices, word processing, or other equipment needed for electronic computing. Items charged here must meet the two criteria noted in object code 730. An inventory of these items should be maintained for control/audit purposes. C. For function code 2210 Improvement of Instructional Services only the following object codes are allowable: 580 Travel (Employees): Expenditures for transportation, meals, hotel, and other expenses associated with staff travel for the LUAs. 810 Dues and Fees: Expenditures for registration fees when pre-paid by the State Institution. Note- Grant funds cannot be expended for individual staff memberships, (example: to professional associations), or student memberships and fees, (example: to student organizations). Registration for a state or national conference affiliated with a program area should be paid at the member rate. Page 20

21 STATE GRANTS Disclaimer: State grants are subject to legislative appropriations. Note: a clear and detailed description must be provided for each budget entry made on the budget tab of each grant. The product(s) or service(s) that will be purchased must be clearly identified along with the CTAE program(s) that will be served. Program ID 519 CTAE Supervision Grant Career, Technical and Agricultural Education Programs 1. Broad Budget Guidelines The CTAE Supervisor/Director grant is supported with funding to provide leadership for Career, Technical and Agricultural Education Programs that are operating programs under an approval Local Plan for Career, Technical and Agricultural Education. The grant funding is based on one full time position for 300 CTAE lab Full Time Equivalent (FTE) students. Note: The Training and Experience funds for these positions are generated in the FTE earnings from the Certified Personnel Information (CPI) data and are not included in this grant. (All CTAE director/supervisor positions funded through this grant will be required to submit a LEA Professional Point System form documenting participation in state required meetings/activities). Failure by the grant recipient to participate in state sponsored activities may result in a reduction or non-awarding of the grant. 2. Allowable Budget Codes A. Function Codes: For this funding source only the following function codes are allowable: Improvement of Instruction Services 2400 School Administration B. For function code 2210 Improvement of Instructional Services only the following object codes are allowable for administration at the district level (CTAE Directors) 190 Other Management Personnel: The CTAE Director must be reported on the Certified Personnel Information (CPI) report under job code 670 (Secondary Fund Code 88, Subject Code 999). 230 Employee Benefits: Employer share of TRS paid on behalf of employee. System may use grant funds to pay employer teachers retirement cost for benefits for any salaries eligible under broad object category 100. FY17 employer rate is 14.27%. Page 21

22 C. For function code 2400 School Administration only the following object codes are allowable for administration at the school level (CTAE Supervisors) 191 Other Administrative Personnel: The CTAE Supervisor must be reported on the Certified Personnel Information (CPI) report under Job Code 672 (Secondary Fund Code 88, Subject Code 999). 230 Employee Benefits: Employer share of TRS paid on behalf of employee. System may use grant funds to pay employer teachers retirement cost for benefits for any salaries eligible under broad object category 100. FY17 employer rate is 14.27%. Page 22

23 Program ID 521 Agriculture Education Young Farmer Grant 1. Broad Budget Guidelines The grant funds allocated must be budgeted only for 70% of the cost of instructor salary and benefits based on the state-approved teacher salary schedule (excluding local supplements). The remaining 30% of the cost of instructor salary and benefits must be provided from QBE, local, or other appropriate funds. The Young Farmer Agribusiness position must be assigned to Job Code 151, Secondary Fund Code 88, in the Certified Personnel Information (CPI) data system. 2. Allowable Budget Codes A. Function Codes: For this funding source only the following function codes are allowable: 1000 Instruction 2210 Improvement of Instructional Services B. For function code 1000 Instruction only the following object codes are allowable: 166 Young Farmer Teacher: Teaches Agricultural Science to young farmers in the community. 210 State Health Insurance: Employer Share of State Health Insurance paid on behalf of the employee. 230 Employee Benefits: Employer share of TRS paid on behalf of employee. System may use grant funds to pay employer teachers retirement cost for benefits for any salaries eligible under broad object category 100. FY17 employer rate is 14.27%. 580 Travel Employees (Young Farmer Teacher): Expenditures for transportation, meals, hotel, and other expenses associated with staff travel for the LUAs. Consultants' travel is recorded in object code Dues and Fees: Expenditures for registration fees when pre-paid by the LEA. Note- Grant funds cannot be expended for individual staff memberships, (example: to professional associations), or student memberships and fees, (example: to student organizations). Registration for a state or national conference affiliated with a program area should be paid at the member rate. Page 23

24 C. For function code 2210 Improvement of Instructional Services only the following object codes are allowable: 142 Salary of Clerical Staff: Salaries of clerical staff performing administrative support in any function. 230 Employee Benefits: Employer share of TRS paid on behalf of employee. System may use grant funds to pay employer teachers retirement cost for benefits for any salaries eligible under broad object category 100. FY17 employer rate is 14.27%. 580 Travel Employees (Young Farmer Teacher): Expenditures for transportation, meals, hotel, and other expenses associated with staff travel for the LUAs. Consultants' travel is recorded in object code 300. Page 24

25 Program ID 522 Agricultural Education Area Teacher Grant 1. Broad Budget Guidelines (Only those systems that have been notified by their Ag Regional Coordinator should apply for this grant). The funds allocated are based on the state funds available, and the Program of Work for Area Teacher personnel. Available grant funds will be used to pay the salary, benefits and travel for each employee and for the purchase of supplies for Fiscal Year 2017 which begins on July 1 st 2016 and ends on June 30 th This Grant is funded under the authority of State Board Rule Allowable Budget Codes A. Function Codes: For this funding source only the following function code is allowable: 1000 Instruction B. For function code 1000 Instruction only the following object codes are allowable: 110 Teachers: The contract salary of full-time and part-time teachers whose employment requires that they hold a valid Georgia teacher certificate. 210 State Health Insurance: Employer Share of State Health Insurance paid on behalf of the employee. 230 Employee Benefits: Employer share of TRS paid on behalf of employee. System may use grant funds to pay employer teachers retirement cost for benefits for any salaries eligible under broad object category 100. FY17 employer rate is 14.27%. 300 Purchased Professional and Technical: Services Purchased Professional and Technical Services: Services which can be performed only by persons or firms with specialized skills and knowledge. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided. 530 Communication: Services provided by persons or businesses to assist in transmitting and receiving messages or information. This category includes telephone and telegraph services, postage machine rental, postage and fax services. 580 Travel-Employees: Expenditures for transportation, meals, hotel, and other expenses associated with staff travel for the LUAs. Consultants travel is recorded in object code 300. Page 25

26 610 Supplies: All supply items which cannot be properly classified as technology supplies, computer software, textbooks, or books and periodicals, as defined in objects 611, 612, 641, and 642. This would include office supplies, paper, etc. Also, printing cost, when the supplies are a major part of the expense, would be recorded here. 611 Supplies: Technology Related, included are supplies that are typically used in conjunction with technology related hardware or software (Examples: Flash Drives, SD cards, etc). 612 Computer Software: Expenditures for the purchase of computer software which has already been developed. Contracted services for developing software would be recorded in object code Expendable Equipment: Items with a per-unit cost of less than $5000, which might otherwise be classified as equipment rather than supplies. Examples: calculators, projectors, welders, table saws, stand mixers, etc. An inventory of these items should be maintained for control/audit purposes for a minimum of five years. 616 Expendable Computer Equipment: Items purchased with a per-unit cost of less than $5000. Examples: computers, printers, scanners, digital cameras, or other computer related items. An inventory of these items should be maintained for control/audit purposes for a minimum of five years. Page 26

27 Program ID 523 Agricultural Education Youth Camps Grant 1. Broad Budget Guidelines The funds allocated are based on the state funds available, and the Program of Work for Youth Camp personnel. Available grant funds will be used to pay the salary, benefits and travel for each employee. In addition, funds are allocated for the purpose of hiring part time staff and the purchase of supplies and equipment for the operation of the Youth Camps for Fiscal Year 2017 which begins on July 1 st 2016 and ends on June 30 th This Grant is funded under the authority of State Board Rule and O.C.G.A Allowable Budget Codes A. Function Codes: For this funding source only the following function code is allowable: 1000 Instruction B. For function code 1000 Instruction only the following object codes are allowable: 110 Teachers: The contract salary of full-time and part-time teachers whose employment requires that they hold a valid Georgia teacher certificate. 230 Employee Benefits: Employer share of TRS paid on behalf of employee. System may use grant funds to pay employer teachers retirement cost for benefits for any salaries eligible under broad object category 100. FY17 employer rate is 14.27%. 300 Purchased Professional and Technical: Services Purchased Professional and Technical Services: Services which can be performed only by persons or firms with specialized skills and knowledge. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided. 430 Repair and Maintenance Services Expenditures for repairs and maintenance. 432 Repair and Maintenance Services Technology Related: Expenditures for repairs and maintenance services for technology equipment that are not directly provided by school district personnel. This includes ongoing service agreements for technology hardware (e.g. Personal computers and servers, main frames...) 580 Travel-Employees: Expenditures for transportation, meals, hotel, and other expenses associated with staff travel for the LUAs. Consultants travel is recorded in object code 300. Page 27

28 610 Supplies: All supply items which cannot be properly classified as technology supplies, computer software, textbooks, or books and periodicals, as defined in objects 611, 612, 641, and 642. This would include office supplies, paper, etc. Also, printing cost, when the supplies are a major part of the expense, would be recorded here. 611 Supplies: Technology Related, included are supplies that are typically used in conjunction with technology related hardware or software (Examples: Flash Drives, SD cards, etc). 612 Computer Software: Expenditures for the purchase of computer software which has already been developed. Contracted services for developing software would be recorded in object code Expendable Equipment: Items with a per-unit cost of less than $5000, which might otherwise be classified as equipment rather than supplies. Examples: calculators, projectors, welders, table saws, stand mixers, etc. An inventory of these items should be maintained for control/audit purposes for a minimum of five years. 616 Expendable Computer Equipment: Items purchased with a per-unit cost of less than $5000. Examples: computers, printers, scanners, digital cameras, or other computer related items. An inventory of these items should be maintained for control/audit purposes for a minimum of five years. Page 28